Correspondence 0001104659-23-019443 from United Homes Group, Inc. (UHG, UHGWW) (CIK 0001830188) (UHG)
United Homes Group, Inc. (UHG, UHGWW) (CIK 0001830188)
Date: Feb. 13, 2023 · CIK: 0001830188 · Accession: 0001104659-23-019443
AI Filing Summary & Sentiment
File numbers found in text: 333-267820
Letter
DiamondHead Holdings Corp.
250 Park Ave., 7th Floor
New York, New York 10177
February 13, 2023
VIA EDGAR
U.S. Securities and Exchange Commission,
Division of Corporation Finance,
Office of Real Estate & Construction,
100 F Street, N.E.,
Washington, D.C. 20549.
Attention: Jeffrey Lewis
Jennifer Monick
Stacie Gorman
David Link
Re: Acceleration Request for DiamondHead Holdings Corp.
Registration Statement on Form S-4 (File No. 333-267820)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, DiamondHead Holdings Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-4, Registration Number 333-267820 (the “Registration Statement”) be accelerated so that it will become effective at 4:00 P.M., New York City time, on February 14, 2023, or as soon as practicable thereafter.
Please contact Robert W. Downes of Sullivan & Cromwell LLP via telephone at (212) 558-4312, or via email at downesr@sullcrom.com with any questions and please notify him when this request for acceleration has been granted.
Securities and Exchange Commission
February 13, 2023
Sincerely,
DiamondHead Holdings Corp.
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DiamondHead Holdings Corp.
250 Park Ave., 7th Floor
New York, New York 10177
February 13, 2023
VIA EDGAR
U.S. Securities and Exchange Commission,
Division of Corporation Finance,
Office of Real Estate & Construction,
100 F Street, N.E.,
Washington, D.C. 20549.
Attention: Jeffrey Lewis
Jennifer Monick
Stacie Gorman
David Link
Re: Acceleration Request for DiamondHead Holdings Corp.
Registration Statement on Form S-4 (File No. 333-267820)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of
1933, as amended, DiamondHead Holdings Corp. (the “Company”) hereby requests that the effective date of the Company’s
Registration Statement on Form S-4, Registration Number 333-267820 (the “Registration Statement”) be accelerated so
that it will become effective at 4:00 P.M., New York City time, on February 14, 2023, or as soon as practicable thereafter.
Please contact Robert W. Downes of Sullivan &
Cromwell LLP via telephone at (212) 558-4312, or via email at downesr@sullcrom.com with any questions and please notify him when
this request for acceleration has been granted.
Securities and Exchange Commission
February 13, 2023
Sincerely,
DiamondHead Holdings Corp.
By
/s/ David T. Hamamoto
Name: David T. Hamamoto
Title: Co-Chief Executive Officer
cc: Michael Bayles, DiamondHead Holdings Corp.
Keith Feldman, DiamondHead Holdings Corp.
Michael Nieri, Great Southern Homes, Inc.
Tom O’Grady, Great Southern Homes,
Inc.
Steve Lenker, Great Southern Homes, Inc.
Robert Downes, Sullivan & Cromwell
LLP
Audra Cohen, Sullivan & Cromwell LLP
Andrew M. Tucker, Nelson Mullins Riley
& Scarborough LLP
Erin Reeves McGinnis, Nelson Mullins Riley
& Scarborough LLP